دانلود مقاله ISI انگلیسی شماره 49672
عنوان فارسی مقاله

اثر نرخ نهایی مالیات بر درآمد: مطالعه پانل از خزش براکت

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49672 2003 28 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
The effect of marginal tax rates on income: a panel study of ‘bracket creep’
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 87, Issues 5–6, May 2003, Pages 1231–1258

کلمات کلیدی
مالیات بر درآمد - پاسخ های رفتاری - خزش براکت
پیش نمایش مقاله
پیش نمایش مقاله اثر نرخ نهایی مالیات بر درآمد: مطالعه پانل از خزش براکت

چکیده انگلیسی

This paper uses a panel of individual tax returns and the ‘bracket creep’ as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules. Taxpayers near the top-end of a tax bracket were more likely to creep to a higher bracket and thus experience a rise in marginal rates the following year than the other taxpayers. Compensated elasticities can be estimated by comparing the differences in changes in income between taxpayers close to the top-end of a tax bracket to the other taxpayers. These estimates, based on comparisons between very similar groups, are robust to underlying changes in the income distribution, such as a rise in inequality. The elasticities of taxable income and adjusted gross income are around 0.4 and significant but the elasticities of wage income are in general insignificant and close to zero.

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